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2004 (1) TMI 505

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..... Member (J)]. The Miscellaneous Application is for retention of appeal filed before East Regional Bench on the ground that the appellants Head Office is in Kolkata. In view of the above, we allow the Miscellaneous Application and proceed to hear the stay petition as also appeal with the consent of both the sides. 2. We find that out of total duty demand of Rs. 1,91,230/-, the appellant has .....

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..... matter has taken note of the earlier decision of the Tribunal in the case of M/s. Commissioner of Central Excise v. India Foils Ltd. reported in 2001 (132) E.L.T. 737 (T) = 2000 (39) RLT 304 (CEGAT) as also the decision in the case of CCE, Delhi-II v. R.T. Packaging Ltd. reported in 2002 (51) RLT 291 (CEGAT - Del.). The appeals filed by the Revenue against both the above decisions were not admitt .....

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